Sara transferred land with an adjusted basis to her of $20,000 and a fair market value of $56, 000 to Bush Corporation in exchange for 100% of Bush Corporations only class of stock. The land was subject to a liability of $26,000, which Bush assumed for legitimate business purposes. The fair market value of Bushs stock at the time of the transfer was $30, 000. What is the amount of Saras recognized gain?